Failure to consider prior checking plea justified quashing revisional tax and penalty order and remand for fresh merits decision.

The revisional order sustaining entertainment tax and penalty liability was set aside because the revisional authority failed to consider the petitioners' specific plea that an earlier checking on or around 7/8 September 1995 affected the period for which tax and penalty could be computed. That omission meant the material contention was not examined on merits, so the order could not stand. The matter was remanded to the revisional authority for a fresh decision on merits after hearing the petitioners on all grounds.

---

---

Issues: Whether the revisional authority's order sustaining entertainment tax and penalty liability was liable to be set aside for failure to consider the petitioners' ground that an earlier checking affected the period for which tax and penalty could be worked out.

Analysis: The petition challenged the revisional order on multiple grounds, but the decisive ground was that the revisional authority did not examine the plea regarding the prior checking around 7/8 September 1995 and its effect on the tax and penalty computation for the earlier period. Since that contention required examination on merits, the existing revisional decision could not be sustained without such consideration.

Conclusion: The revisional order was quashed and the matter was remanded to the revisional authority for fresh decision on merits after hearing the petitioners on all grounds.

---